Profit and Loss Sheet Solution

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Advanced Edge Material 1

Explanatory Answer Level - I


110
1. (b) C.P. = 200  2500
S.P. = 250 100
profit = S.P. – C.P. = Rs 2750
= 250 – 200 7. (c) M.P. = Rs 80
= 50 S.P. = Rs 68
discount = 80 – 68
profit = 12
 % profit =  100
C.P. 12
 Rate of discount = 100
50 80
= 100
200 = 15%
= 25% 8. (c) S.P. = 10500
2. (a) S.P. = 7920 % profit = 5%
% profit = 10% 10500
 C.P. = 100
7920 100  5
C.P.= 100
100  10 10500
= 100
792000 105
= = Rs 10000
110
= 7200 9. (a) Actual cost price = 5200 + 800
3. (c) loss = C.P. – S.P. = 6000
= 750 – 675 S.P. = 5500
= 75  Loss = C.P. – S.P..
= 6000 – 5500
loss = 500
 % loss =  100
C.P. 500
 Loss % = 100
6000
75
=  100
750 1
= 8 % Loss
= 10% 3
S.P. 10. (b) Cost price = Rs 8
4. (b) C.P. =  100 S.P. of 10 article = 10×1.25
100  %loss = 12.5
% loss = 10%  profit = S.P.– C.P..
S.P. = 1080 = 12.5 – 8
= Rs 4.5
1080
 C.P. = 100
90 4.5
% profit = 100
= 1200 8
5. (c) Let C.P. of 1kg goods is Rs 1000
1
quantity price = 56 %
4
11. (a) S.P. = Rs 77
1000 gm 1000 = 900000 = CP
gain % = 10%
77
900 gm 1000 = 1000000 = SP  C.P. = 100
100  10
1000000 - 900000  100 77
 profit = =  100
900000 110
100000 = Rs 70
=  100
900000
12. (b) S.P. = 480
100 loss % = 20%
=
9 480
 C.P. = 100
1 80
= 11 % = Rs 600
9
13. (a) 100 S.P. – 100 C.P. = S.P. of 20
6. (d) C.P. = 2500
80 S.P. = 100 C.P.
% profit = 10%
100  10 S.P. 100

S.P. = 2500  C.P. 80
100

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Advanced Edge Material 2
21. (b) C.P. of 18 article = S.P. of 15 article
20
 gain %   100
80 C.P. 15

= 25% S.P. 18
14. (a) S.P. of 10 article = C.P. of 12 article
3
S.P. 12  gain%  100 = 20%
 15
C.P. 10 22. (a) C.P. = 840
% gain = 10%
2
 %gain  100
10 840  110
 S.P. 
= 20% 100
15. (d) Let C.P. of 1kg goods =Rs 1000 = Rs 924
quantity price which is the C.P. of new buyer.
924  95
1000 gm 1000 = 960,000 = CP  S.P.of new buyer 
100
960 gm 1000 = 1000000 = SP = 877.80
23. (d) S.P. = Rs 475
Loss% = 5%
40000 100
gain % =
960000 475
 C.P.   100
40 1 95
  100  4 %
960 6 = Rs 500
to get a gain of 5%
16.(c) Let MRP = 100
final S.P. after two discount 500  105
= 90% of 80% of Rs 100 S.P.   525
= Rs 72 100
24. (d) In this case there is always a loss
 equivalent discount  100  72
= 28%  15  15 
 Loss%   
profit  discount  100 
17. (d) %markup   100
100  discount
225
Let profit = x% 
100
x  10 Loss % = 2.25%
20 = 100
90 25. (a) First take the L.C.M. of 9, 10 and 11
x = 8% = 990
Let assumes that 990 lollipops of each kind were bought
profit  discount
18. (b) % markup =  100 1 
100  discount
C.P. of first kind = Rs  11  990   Rs90
 
5  10
= 100
90 1 
C.P. of second kind = Rs  9  990   Rs110
2  
= 16 % Total C.P. of 1980 lollipops of both kind = Rs 200
3
Since S.P. of 10 lollipops = Rs 1
19. (d) In this case there is always a Loss
So, S.P. of 1980 lollipops = Rs 198
20  20  Loss  200  198
 Loss%  20  20 
100 = Rs 2
= – 4%
ie Loss = 4% 2
 Loss percent  100
20. (c) Loss = 20% 200
S.P. = 880 = 1%
 actual cost price of watch 878  636
26.(d) C.P.   757
880 2
  100
80 27.(c) Let Cost Price be x
= 1100 x × 1.32 = 6600
for 10% gain x = 5000
110 28.(c) Total Cost = 800 + 400
S.P. = 1100 = 1200
100
S.P. = 1210 S.P. = 1500

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Advanced Edge Material 3
300 x = 1000
Profit% = 100  25% 41.(c) Let C.I. for A be x
1200
29.(a) S.P. = 784 × 1.07 = 8388.80 4860
S.P. for A for 19% Loss =
.81
270
30.(a) C.P.   240 = 6000
1.25
S.P. for A for 17% profit = 6000 × 1.17
625  435 = 7020
31.(d) C.P.   530
2 C.P. for B = 4860
32.(d) S.P. = 750 × 0.8 = 600 S.P. for B = 7020

600 2160
 480 Profit% of B = 100
C.P. = 4860
1.25
42.(a) Let discount % is D%
9039
33.(b) C.P. of Sofa set =  7860 PD
1.15 % mashup  100
100  D
34.(b) S.P. = 2000 0.92
= 18400 12  D
20   100
100  D
18400 100 - D = 6005D
C.P.  14720.
1.25 6D = 40
35.(d) Let C.P. of mixture be x 20 2
D= 6 %
40 12.50 3 3
x 43.(a) S.P. = 7660 × 1.1 = 8426
25 15.10 Let marked price be x
x × .88 = 8426
40 15.10  x
 x = 9575
25 x  12.5 44.(d) Total money spent is purchasing 10 = 5000 + 2000
8 15.10  x C. P. of 10 cycle = 7000
 C.P. of cycle = 5 × 750 + 5 × 550
5 x  12.5
8x - 100 = 75.5 - 5x = 6500
13x = 175.5 500
x = 13.5 Loss% = 100
7000
S.P. for 10% profit = 13.5 × 1.1
= 14.85 50 1
 7 %
7 7
63
36.(c) Printed Price =  90 45.(c) Let cost price of fan be x and y respectively..
0.7
x + y = 2160
37.(a) Let listed price is x then 30% of x = 82.5 15% of x = 9% of y
x = 275 5x = 3y
Price Deepa paid = 275 × .7 Solving x & y.
= 192.5 x = 810
y = 1350
105 46.(a) Total cost price of 2000 book = 70000.
38.(a) C.P. =  87.5
1.2 Selling price of book = 1600 × 375 × .7
39.(b) Loss multiplier = 0.8 = 84000
Profit multiplier = 1.05 14000
No. of majors sold for Profit% =  100  20%
70000
9 47.(d) Let overall profit be x
5% profit = 1.05
.8 30 20%
= 11.81 (approx)
x
xy 70 10%
40.(d) Equivalent discount = x + y
100
30 x  10

20 12 70 20  x
= 20  12 
100 60 - 3x = 7x - 70
= 29.6% 130 = 10x
Let labelle price be x. x = 13%
x × .704 = 704 Let C.P. of one article be C.

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Advanced Edge Material 4
2600 40
13% of C = 
200 3
C= 100 40 240
No. of article in 240  
700 3 160
48.(b) S.P. =  500
1 .4 = 20 pcs.
New S.P. = 500 × 1. 1 C.P a
= 550 55.(c) 
S.P b
49.(c) Let C.P of watch and wall
B given b = 200% of a
Clock be x and y.. b=2a
x + y = 390
10% of x + 15% of y = 51.5 ba
Profit% 100
2x + 3y = 1030 a
Solving x = y
y = 250 a
  100  100%
x = 140 a
difference = 110
50.(d) Let he sell remaining at x% Profit
x 100
15
10 50

x  15 50 1
 
15  10 100 2 P%  D %
2x - 30 = 5 56.(c) percent markup   100
100  D%
2x = 35
x = 17.5% 20  12.5
 100
51.(c) C.P. of 400 mangoes = x [Let] 100  12.5
S.P. of 320 mangoes = x
Cross multiply. 3250 260
  %
87.5 7
C.P. 400 x 320 x
260
M.P.  C.P.  % of C.P..
S.P. 320 x 400 x 7

80 x 260
 1400   1400
Profit%  100 7  100
320x
= 25% = 1920
57.(d) Let C.P. of the article be 100
425  355 Ca se-I
52.(c) C.P. =  390
2 S.P. = 100×1.2 = 120
53.(b) Let S.P. of one mango initially = x 120
M.P.  = 150
x 0.8
C. P. = Case-II
1.2
S.P. = 150×.9 = 135
New S.P. = (x + 1)
profit% = 35%
But C.P. would be same.
58.(a) L.C.M. of 6 & 5 is 30.
x x 1 Let to toffee

1.2 1.4 C.P. of 30 toffee = 5
7x = 6x + 6 S.P. of 30 toffee = 6
x=6 1
profit%  100  20%
6 5
initial selling price =  5
1.2 59.(a) Let C.P. of the article be 100
54.(a) Loss multiplier = 0.8 marked price = 100×1.2
Profit multiplier = 1.2 = 120
S.P. = 114
No. of article for 160 for 20%
6
20 0.8 discount%   100  5%
Profit = 120
1.2
60.(a) Let C.P. of watch x

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Advanced Edge Material 5
 Loss = 21375 – 19800
x 4x
x  280  280 = 1575
3 3 4. (d) Let C.P. = 100
x = 210
110
7 S.P. = 100   110
profit percent  100 100
210 IInd S.P. = (110)×2 = 220
Now profit = 220 – 100 = 120
100 1
  33 %
3 3 120
% profit =  100
100
300
61.(a) C.P. of umbrella  = 250 = 120%
1.2 5. (b) Let C.P. be 100
new S.P. = 300×.9 = 270 Then S.P. at 10% loss = 90
20 2
profit%  100 = 8% of actual S.P. = 90
250 3
P%  D % 2
62.(a) % markup   100 ctual S.P. = 90
100  D% 3
20  12.5 260 = 135
 100  % gain % = 35%
100  12.5 7
6. (a) Difference b/w two selling prices = 1425 – 1353 = 72
260 72
marked price  210  % of 210 S.P. =  100 = 1200
7 6
 210  78 = 288 7. (d) Let original price = 100
 the C.P. of Radio for Rajeev = 90
P%  D %
63.(a) %markup   100 90130
100  D%  the S.P. of Radio = = 117
100
P%  8  actual profit on the original price = 117 – 100 = 17
25   100
100  8
17
23 = P% + 8  % profit =  100 = 17%
P% = 15% 100
8. (c) Let S.P. be 100. Then,
4500
64.(b) C.P.  100 = 5000 26
0.9  100  26
His gross profit =
S.P. for 10% profit = 5000×1.1 100
= 5500  His C.P. = (100 – 26) = 74
65.(a) Let C.P. of machine be x Let required percent be x%. Then,
[10 – (–10)]% of x = 400 x% of 100 = 34% of 74
20% of x = 400
x = 2000 34  74
Explanatory Answer Level - II x= = 25.16
100
240 9. (a) difference in % profit = 22 – 7 = 15%
1. (c) C.P. = 100 = 250
96 15
Now, C.P. = 250  cost price = 100 = 100
15
gain = 10%
10. (a) Total no of books = 300
250 110  Total cost = 1500
S.P. =  275
100 1500
2. (c) Since he sells 12 oranges at 1 Cost of one book = = 5
300
 he loses 20%
 For getting 20% profit, no. of oranges he must sell for a 5 120
S.P. of each book = = 6
12 100
rupee =  80 = 8 oranges total S.P. of 260 book @ 6
120
= 260×6 = 1560
3. (d) Total selling price = 9900×2
= 19800 6
and the selling price of each remaining book = 3
2
 9900 9900 
Total C.P. =  110  100  80  100   total S.P. of 40 books
 
= 40×3 = 120
= 9000 + 12375  total S.P. of 300 books
= 21375 = 1560 + 120 = 1680

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Advanced Edge Material 6
 1680 – 1500 = 180
25
11. (b) Total quantity of sugar = 5kg ie % profit because of using faulty weight
Rate of sugar/kg = 125 6
 total rate of sugar = 125×5 = 625 If he uses correct weight, he will not gain any profit.
 he has to pay sales tax of 6% 21. (d) C.P. of shirts = 240
S.P. of shirt = 240×1.2
625 106 = 288
 total amount of money that he paid = = 662.50
100 Amount collected from 100 shirts
12. (b) Total cost = 400×800 = 320000 = 5×200 + 95×288
total selling price = (200×1050) + (200×750) = 1000 + 27360
= 360000 = 28360
 profit = 360000 – 320000 C.P. of 100 shirts = 240×100 = 24000
= 40,000 profit = 28360 – 24000 = 4360
13. (b) m.r.p. = 1100
4360
discount = 10% % profit = 100
24000
1100 90 = 18.17%
S.P. = = 990
100 22. (d) profit % = 25%
% profit = 10% = .25CP
 S.P. = 1.25 CP
990
C.P. =  100 = 900 New S.P. = 1.25CP × .25 = 1.5625 CP
110 profit = (1.5625 – 1.25) CP
14. (a) Ramu purchases articles @ 11 for 10 = 0.3125 CP
and sells @ 10 for 11 Difference in profit = 50
= (0.3125 – 0.25)CP
L.C.M. of 11, 10 = 110 = 0.0625CP
Let he buys 110 article  0.0625CP = 50
 C.P. of 110 article = 100
50
S.P. of 110 articles = 121 CP =  800
 profit = 121 – 100 = 21 0.0625
23. (d) The LCM of 2, 3 and 5 is 30
21
% profit =  100  21% Let he buy 30 eggs
100 since he buy 2 egg for 1
15. (b) C.P. of type A for 22kg = 22×8.40 = 184.8 30 eggs = 15
C.P. of type B for 28kg = 28×6.30 = 176.4 also he buy 3 eggs for 2
 total C.P. of 50kg = 361.2 30 eggs = 20
total S.P. of 50kg = 50×7.8 = 390  Total cost of 60 eggs = 15 + 20 = 35
  profit = 390 – 361.2 = 28.8 also he sells 5 for 3
30 eggs = 18
12000
16. (b) C.P. of shop = 100 = 10000 60 eggs = 36
120 C.P. = 35
12000 and S.P. = 36
C.P. of house = 100 = 15000
80 1 6
% profit = 100 = 2 %
 total C.P. = 10000 + 15000 = 25000 35 7
S.P. = 24000 24. (c) Let no. of horses initially be x. Then,
 loss = 25000 – 24000 = 1000
800 720
5.5   14
17. (b) S.P. of rice =
90
120 = 7.33 x  4 x

18. (b) Let the cost of manufacturer be x 800 x  720 x  2880


 x × 1.05 × 1.1 × 1.2 = 3465  14
 x = 2500 
x x4 
19. (c) Let x be the selling price of single chocolate. 80x + 2880 = 14x2 – 56x
1000  135 14x2 – 136x – 2880 = 0
and  1350 7x2 – 140x + 72x – 1440 = 0
100
7x (x – 20) + 72 (x – 20) = 0
since man wants to earn profit of 35% on total
72
3 x = 20 , 
 x × 20 × + x × 30 7
4
x × 45 = 1350 720
x = 30  Price of each horse originally = = 36
20
1
20. (d) He has gained 4 % 250  100
6 25. (c) C.P. of first item =  238.09
105

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Advanced Edge Material 7
250  100 450000
C.P. of IInd item =  227.27 overall % profit = 100  60%
110 750000
32. (c) Let CP of x article = 100
250  100
C.P. of third item =  277.77 = CP of 20 articles
90  C.P. of one article = 5
profit = 25%
250  100
and C.P. of fourth item =  263.15  S.P. of one article = 6.25
95 S.P. of x articles = 6.25x
C.P. of 4 items = 1006.28  6.25x = 100
Total SP = 1000  x = 16
33. (d) S.P. = 17940
6.28 100 Discount = 8%
 overall loss % = = .62%
1006.28
17940 100
26. (c) Total profit = 20% + 10% + 20% of 10 MRP = = 19500
= 32% 92
as 20% profit was already there Gain = 19.6%
 profit increased = 32 – 20 = 12% 17940 100
C.P. = = 15000
35 119.6
27. (a) His selling price =  160 = 40
140 If no discount is allowed on M.R.P.
then S.P. = 19500
36
28. (c) His selling price =  96 = 32 4500
108  Gain % =  100  30%
ie he sell per rupee 32 oranges. 15000
29. (b) Resultant profit/loss % 34. (d) Let S.P. = x
 expenses = 15% of x = 0.15x
20  5 profit = 10% of x = 0.10x
= 20 – 5 +
100 C.P. = 9
= 15 – 1 = +14%  9 + 0.15x + 0.1x = x
where + sign denotes profit. x = 12
30. (b) His selling price of each article = 1040  The rate of percent of mark up on the article should be
1040 3 100
is CP for first article = 100 = 1300  100  %
80 9 3
35. (b) Let the actual price of book = x
1040 10400 and pen = y
and CP for second article = 100 =
90 9 x × 1.15 + y × .95 = x + y + 7
15x – 5y = 700 ............ (i)
10400 22100
total C.P. = 1300 + = also x × 1.10 + y × 1.05 = x + y + 13
9 9 10x + 5y = 1300 ............ (ii)
and total SP = 2080 on solving equ. (i) and (ii)
we get x = 80, y = 100
22100  Actual price of the book = 80
 2080
9  100 36. (b) 20% = 40
loss % = 22100
9 40
100% =  100 = 200
20
22100  18720  actual cost price of machine = 200
=  100
22100 37. (b) C.P. = C
profit = 25%
3380 260
= 100 = 5C
22100 17 S.P. = C × 1.25 =
4
5 C
= 15 %
If 25% of C ie = 50%
17 4
31. (a) Let C.P. of 1kg rice is 1000
C C
 quantity rupees then capital gain tax = 50% of =
4 8
1000 1000 = 750000 = CP
38. (b) Let C.P. = x and S.P. = y
 profit = (y – x)
If S.P. = 2y then,
750 1200 = 1200000 = SP profit = 3(y – x)
 C.P. = 750000 and S.P. = 1200000  (2y – x) = 3(y – x)
2y – x = 3y – 3x
2x = y

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Advanced Edge Material 8
x 1 2 15
ie y = x
2
 profit = y – x = 2 – 1 3 13
ie 100%
39. (c) Since he sells at 20 paise/orange ie 5 orange for 1 2 x  13

the LCM of 6, 4 and 5 is 60 3 15  x
Let he buys 60 orange of first type and 60 of IInd 30 - 2x = 3x - 39
 C.P. of first type = 10 69 = 5x
and C.P. of IInd type = 15
69
 total C.P. of 120 oranges = 25 x=
and S.P. of 120 oranges = 24 5

1 69  1  69 4 92
 loss % =  100 Selling price = × 1  3     = 18.4%
25 5   5 3 5
= 4%
40. (c) C.P. of A = 500 960
47(a) C.P. =  800
S.P. of A = 500×1.1 1.2
 = 550
C.P. of B = 550 25
New profit percent = 100
S.P. of B = 550×.9 = 495 800
Total profit of A = (550 – 495) = 3.125%
= 55
45
PD 48.(c) C.P. =  30
41.(d) % markup = 100 1.5
100  D
45
P  6.25 M.P.  50
30   100 .9
100  6.25
20 2
7 Profit% without discount =  100  66 %
P = 21 % 30 3
8 49.(c) Let his investment in the year 1995 is x,
16560 then investment in 1996 = (x - 5000)
42.(a) C.P. =  14400 his income in 1996 = 1.26 (x-5000)
1.15
income in both year equal.
16560 1.2x = 1.26 (x - 5000)
M.P. =  18400 1.2x = 1.26x - 6300
.9
.06x = 6300
Profit% of object sold at no x = 1, 05, 000
4000 250 7 50.(a) Let C.P. be x
discount =  100  = 27 %
14400 9 9 Case - 1 profit1 = 98 - x
Case- 2 profif2 = 86 - x
17940 Profit1 = 2 Profit 2
43.(e) C.P. =  15000
1.196 98 - x = 2(86 -x)
98 - x = 172 - 2x
17940 x = 74
S.P. =  19500
0.92 51.(b) Let original S.P. be x
Profit% y object sold at no New marked price = 300 × 1.2
= 360
4500
discount   100  30% Let C.P. C
1500 Case - 1
35 300
44.(d) C.P. =  25 C  200
1.4 1.5
New selling price = 25 × 1.6 Profit1 = x - 200
= 40 Case -2
45.(a) Let selling price of one book is x. New S.P. = 1.2x
by selling 12 books a person Profit2 = 1.2x - 200
set profit equals S.P. of 4 books. It means B book gives C.P. and given profit2 = 2(profit 1)
remain 4 books gives profit 1.2x - 200 = 2(x - 200)
1.2x - 200 = 2x - 400
4x .8x = 200
Profit% =  100  50%
8x
200
46.(c) Let C.P. of mixture be x per kg. x=  250.
.8

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Advanced Edge Material 9
7 500 1
52.(c) No. of pen sold for 10 = 5 profit% on selling at M.P.  100  31 %
1.4 1600 4
53.(c) Let C.P. of all material 60.(a) Let C.P. be 100.
is 100. Ca se-I
S.P. for 50% stock = 50 × 1.4 P%  D %
= 70 % markup   100
100  D%
S.P. for 25% stock = 25 × .6
= 15 20  10 100
S.P. for 25% stock = 25  100  %
100  10 3
total money received = 110
profit% = 10% 100 400
M.P.  100  % of 100 
54.(d) C.P. 11 books 100 = 1000 3 3
Case-II
S.P. 10 books 100 = 1210 400 340
S.P.   .85 
3 3
210
Profit% =  100 = 21%
1000 340
 100
55.(d) Selling price be x profit%  3  100
x = 450 + 10% of x 100
x - .1x = 450
x = 500 40 1
  13 %
56.(a) S.P. of all books = 4830 × 2 3 3
9660 61.(a) Let C.P. of table and chair x and y respectively.
Ca se-I
9660
S.P. of all books = = 8050 50
1.2
25% of x – of y = 50
no. of books sold is 3 month and 9 montyh is not imported. 3
profit = S. P. – C. P. = 9660 – 8050 = 1610
x y
57.(c) Let C.P. of watch be x   50
profit = 3000 – x 4 6
loss = x – 2400 3x – 2y = 600 .................. (i)
accoding to question Case-II
2 50
profit  66 % of loss % of x = 25% of y
3 3

200 1 x y
3000 – x   (x – 2400) 
3 100 6 4
9000 – 3x = 2x – 4800 2x = 3y ................... (ii)
5x = 13800 solving equ. (i) & (ii)
x = 2760 x = 360, y = 240
62.(b) 25% of 500 = new price of 50 kg
3000  2760 240 125 = new price of 50 kg
profit%  100  100
2760 2760 new price of 1 kg = 2.5
63.(a) Let C.P. of each scooter be x and y respectively.
200 16
 8 % x + y = 18000 ............... (i)
23 23 and
58.(a) Using cross multiplication 25% of x = 20% of y
C.P. of 15 articles = x = 20x 5x = 4y ............... (ii)
Solving equ. (i) & (ii)
x = 8000, y = 10000
S.P. of 20 articles = x = 15x
14400
5x 64.(b) old C.P. x  = 12000
100 = 25% 1.2
Loss% =
20 x new C.P. = 12000×1.15 = 13800
selling price of 80 articles = 2400 new S.P. = 13800×1.15 = 15870
selling price of 1 article = 30 65.(a) S.P. for C = 100
Let C.P. of one article be c S.P. for A = 110
c × .75 = 30
110 1100
30 S.P. for B = =
.9 9
c  = 40
.75
1100
59.(b) M.P. = 1600 × 1.25 + 100 = 2100 profit for customer of B =  100
9

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Advanced Edge Material 10
200 2 1500 72
  22  cost price 
9 9 100
= 1080
Explanatory Answer Level - III since he spent 20 on transportation
1. (d) Since there is 20% reduction in the price  total cost price = 1100
 he gain 20% profit
800  20
  160
100 1100 120
 Selling price 
100
160
 New price per kg = = 1320
12.5 7. (d) Let total M.R.P. of both article = x
Let original price = x
x  85
x  20 160  = 37.40
 x  100
100 12.5 x = 44
4 x 160  the marked price of each article = 22
 8. (a) Let x be the cost price of the article.
5 12.5
x = 16 x  1.25  10.5  .8 x
 100  30
2. (a) Let cost price of the article = x .8 x
 Here percent difference = 3%
ie the value of 3% = 18 x  .45  10.5
 100  30
18 .8 x
 100% = 100 = 600
3
.45 x  10.5 3
ie x = 600 
3. (a) 33SP – 33CP = 11SP .8 x 10
ie 22SP = 33CP on solving we get
x = 50
SP 33
  9. (c) Let x be the cp of each mango
CP 22 CP of 200 mangoes = 200 x
ie SP = 33 and CP = 22 Now
SP of 200 mango
33  22
 gains percent = 100 = 30x×1.25+40x×1.2+60x×1.1+ 70x × 0.9
22 = 214.5x
11 214.5 x  200 x
=  100 = 50% w percentage gain  100
22 200 x
4. (c) Since there is reduction in sugar of 20%
 his new price per kg 14.5
 100
200
320  20

100  5 29 1
 % = 7 %
4 4
64
= 10. (b) M.R.P. x = 825
5 Since the salesman offered a discount of 20%
Let x be the original price  Selling price = 825×.8
x  20 64 = 660
 x  also salesman got 10% profit on selling price
100 5
x = 16 660
 cost price 
5. (a) CP of 18 articles = SP of 15 articles 1.1
CP 15 = 600
 
SP 18 5  15
11. (c) Total percentage discount = 5  15 
18  15 100
 gain percent  100
= 20 – 0.75 = 19.25%
15
But by mistake percentage discount given
3
 100 = 20% 50000  40000
15 =  100 = 20%
6. (a) M.R.P. = 1500 50000
 Gain of member = (20 – 19.25) % = 0.75%
10  20
total discount  10  20  Now,
100 20% = 10,000
= 28%

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Advanced Edge Material 11
10000 800 60
 0.75% =  0.75 = 375  = 480
20 100
 Gain = 375 which is paid for trouser
12. (a) Actual cost price of watch = 2000 + 400 19. (c) Let C.P. be Rs 100
= 2400 Then, M.P. = 100 × 1.4 = 140
Now,
2 50 1
Since she wants 16 % ie % gain i.e  C .P. th 3
3 3 6 3
S.P. of of goods =  100 = Rs 105
4 4
1 
 Selling price of the watch  2400    2400  = 2800
6   1 th 
 i.e.  1
13. (c) No. of oranges should be sold per rupee to have a gain of 8% S.P. of remaining  4  goods = 4 140  0.6  = Rs 21
 
36
  96 = 32  Total selling price = (105 + 21) = 126
108
14. (d) Let x be the total value of consignment. 126  100
 % gain =  100 = 26%
2 1 100
 total selling price of consignment  x  1.05  x  .98
3 3 20. (c) Let 100 be the labelled price of the watch.
1 3.08 x 100 70
 x 2.1  .98   CP of the watch for Arvind  = 70
3 3 100
which is equal = 400  He sold it 40% profit on his CP
 Selling price = 70×1.4 = 98
.08 x
 400 100  98
3  Loss percent   100 = 2%
x = 15000 100
15. (d) Here percent difference = 4% 21. (d) Let second discount is x%
which is equal to 20 Therefore,
ie the value of 4% = 20 90 100  x
720    550.80
20 100 100
value of 100% =  100
4 72×9 (100 – x) = 550.80×100
= 500 64800 – 648x = 55080
16. (d) Let x be the proportionality – 648x = 55080 – 64800
 3x = 45 9720
x = 15 x=
648
Here total of article = 4x + 3x + 2x
x = 15%
= 9x Hence, second discount = 15%
= 9×15 = 135 22. (b) Let x be the reduced price of sugar
selling price of article = 180 270  10
x 
45 100  5
 profit percent  100
135
27
x  = 5.4
1 5
 33 %
3 Let original price be y

510 y 10 27
17. (b) Marked price of the gift  100  y  
85 100 5
= 600 y= 6
Selling price = 600×1.05 = 630  difference in original and reduced price = 6 – 5.4
 profit = 630 – 510 = 60 paise
= 120 profit  discount
18. (a) Let x be the marked price of the trouser. 23. (c) % mark up   100
100  discount
x  60
  320  x 25  10
100  100
90
x  40
  320 350
100  %
9
ie x = 800
Since he gets 40% discount on the trouser

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Advanced Edge Material 12
 350  685 130
900  100   Selling price  
 9  65 100
 Marked price 
100 1370
 = 13.7
= 1250 100
24. (a) Let no. of sheets = 100 and price per ticket be 100. Then,
31. (c) It can be easily solved through options :
Initial revenue = 100 × 100 = 10000
Final revenue = 125 × 112 = 14000 10
3000   300 and
14000  10000 100
 % increase in revenue =  100 = 40%
10000 15
25. (c) Let x be the C.P. of the article. 2000   300
100
x×.9×.8 = 720
x = 1000  C.P. of A and B are 3000 and 2000 respectively.
26. (a) C.P. : S.P. = 10 : 11 32. (a) Let x be the reduced price

CP 10 320  20 64
  x  
SP 11 100  5 5
ie C.P. = 10x Let y be the original price
and S.P. = 11x
y  20 64
11x  10 x y 
 profit %   100 100 5
10 x
y = 16
= 10%
33. (a) Total C.P. = 5×2 = 10
27. (c) In this case always loss
total S.P. = 4.5×2 = 9
1010
Loss %  10  9
100  Loss percent  100 = 10%
10
= 1%
28. (b) Let value of 1 cm = 100 profit  discount
34. (c) % mark up   100
100cm 100 = 9000 C.P 100  discount
90cm 100 = 10000 S.P 15  20
 100
10000  9000 100  15
 profit %  100
9000 3500
 %
1000 85
 100
9000
 3500 
170    100 
100 mark up price   85 
 = 11.11%
9 100
29. (a) 25S.P. – 25 C.P. = S.P. of 5
12000 170
20 S.P. = 25 C.P.   = 240
100 85
CP 20
  35.(c) Let the C.P. of each cow be x and each buffalo be y. Then,
SP 25
5x+13y = 51000 .................(i)
25  20 15 3x
 % profit   100 Total profit on cow = 5 x  
20 100 4
5100 10 13
 = 25% Total loss on buffalo  13 y   y
20 100 10
30. (c) Total price of 30 kg sugar @ 10
= 30×10 3 x 13
  y  1150
= 300 4 10
and total price of 35 kg sugar @ 11  15x–26y = 23000 .................(ii)
= 35×11 from equation (i) and (ii), we get
= 385 x = 5000, y = 2000
 Total price of 65 kg sugar  Cost of 2 cows and 3 buffalo = 2 × 5000 + 3× 2000 = 16000
= 300 + 385
36. (a) Let x be the cost price
= 685
 mixed price of per kg sugar x  113
  791000
685 100
per kg x = 700000
65
 profit = S.P. – C.P. = 791000 – 700000= 91000

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Advanced Edge Material 13
37.(b) Let M.P. of Refrigiretor = 100 46.(b) Let C.P. of one article be x
A.T.Q., x × 1.25 = 5000
50 25 600  3 x = 4000
25   600   600  100   100 = 7200
3 3 25 Profit on first article = Loss on other loss on other = 1000
38.(a) Let C.P. be x Selling price of seconds = 5000
C.P. of second article = 6000.
1920  x x  1280
 100   100 1000 2
x x Loss% = ×100  16 %
6000 3
2x = 3200
x = 1600 47.(d) Let C.P. be x
New selling price = 1600 × 1.25 then 10% of x = 56
= 2000 x = 560
Let marked price be y
39.(d) Let he purchased rice at x per kg
y × .77 = 560 × 1.1
18.60 y = 800
C.P. of mixture =  15.5
1 .2 48.(c) Let S.P. be 100
x 15 then loss = 20
15.5 C.P. = 120
17.5 30 20
Loss% on C.P. = ×100
120
15.2x 30

17.515.5 17.5 2
 16 %
x = 13.5 3
40.(b) Cost price of one dozen toys = 31.25 C.P. 3 for = 5 = 25
49.(c)
Selling price fo one dozen toy = 33
1.75
Profit% = ×100 S.P. 5 for = 12 = 36
31.25
Profit on 15 egg is 11
= 5.6%
For 143 profit No. of egg
41.(a) Let list price be 100
143 ×15
C. P. = 80 Sold = = 195 eggs.
11
S.P. = 120 50.(c) No. of apples purchases in 100
40 = 20 × 1.2 = 24 apple
Profit% = ×100 = 50% 51.(d) Let initial S.P. be x
80
42.(d) Let selling price be 100 4x
then C.P. = =
C.P. = 80 .9 9
20 x 4 x
Profit% = ×100 = 25%
80 9 × 100 = 125%
43.(d) Let C.P. be 100 initial profit% = 4x
M.P. = 110 9
S.P. = 99 52.(c) Let C.P.= 100
Loss % = 1% then S.P. = 105
44.(d) Let he sell remaining at x% profit
S .P 105 21
40 -5% Ratio  
C .P 100 20
10%
720
10 x% 53.(d) Cost price of one egg = = 3
20 × 12
40 x10 Selling price of one egg = 3 × 1. 2
  = 3.6
10 10( 5)
54.(b) C.P. for Rita = 16800 - 800 = 16000
60 = x - 10
x = 70% 16000
45.(c) S.P. = 60 × .85 = 51 Labelled price =  20000
0 .8
actual selling price of the article.
55.(b) Let the purchase 300 oranges of each type
= 51 - 3 = 48.
C.P. of type one = 900
Let C.P. be x C.P of tyoe two = 600
48 Total C.P. = 1500
x=  40 total oranges = 600
1.2
S.P. for mixture 1440

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Advanced Edge Material 14
remaining part = 4
60
Loss% = ×100 12
1500
profit on first   5  0.6
= 4% 100

10 15
56.(b) C.P. of first type of sugar = = 12.5 profit on second part   6  0.9
.8 100

24
15 loss on third part   4  0.96
C.P. of second type of sugar = = 12 100
1.25
overall profit = 0.6 + 0.9 – 0.96 = 0.54
Let C.P. of mixture be x per kg
It is mixed in equal proportion. 0.54
overall profit%  100 = 3.6%
15
1 12.5
60.(b) Total S.P. = 72000 × 1.20 = 86000
x 1
part
3
1 12
1
C.P.   72000  24000
1 12  x 3
 x – 12.5 = 12 – x S.P. = 24000 × .8 = 19200
1 x  12 .5
2x = 24.5 2
part of remaining
x = 12.25 3
S.P. of mixture = 78
2
18  12.25 C.P.   48000  32000
profit% = 100 3
12.25 S.P. = 32000 × 1.25 = 40000
5.75 57500 Remaining part
= 100 = remaining S.P. = 86000 – 19200 – 40000
12.25 1225
= 27200
2300 46 61.(a) Let he produces x article per week.
= = 46 % Total expenses producing x article
49 49
a week = 60x + 6000
57.(a) Let C.P. be x Total money received by selling x article = 90x
selling price = 1.25x profit week = 3000
profit = .25x 90x – (60x + 6000) = 3000
25% of selling price = .25 × 1.25x = 0.3125x 30x – 6000 = 3000
according to the question 30x = 9000
5 x = 300
.3125x – .25x = of x  100
100 960
.0625x – .05x = 100 62.(c) M.P. of watch   1200
.8
0.125x = 100 x = 8000
58.(c) shopkeeper sells (12+1) bottle. 1200
C.P. of watch 
But he charges for 12 dozen bottles from the customer. 1.4
money received by the shopkeeper
= 12 × 12 × 113 × .75 = 12204 1200
New S.P. of 54% profit   1.54 = 1320
So shopkeeper received 12204 for 13 dozen bottles. 1 .4
12204 80
 per bottle S.P.  = 78.23 (approx) 63.(b) C.P. of tea 
12 13 1.2
59.(a) We can solve this question taking total amount invested as x
120
1 C.P. of coffee 
or any easy value that would be L.C.M. of denominate of 1.25
3
90
2 C.P. of sugar 
and . L.C.M. of 3 and 5 i.e. 15. 1.5
5
Let money invested = 15 80 120 90
Total C.P.   
1.2 1.25 1.5
1
first part   15 = 5
3  80 120 90 
S.P. of 50% profit  1.2  1.25  1.5 1.5 = 334
2  
second part   15 = 6 64.(a) Let C.P. of table be x
5
using alligation

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Advanced Edge Material 15
x 20% 5
Value of 1 kg of emerald = crores = 12.5 crores
0.4
28%
To maximise wealth maximum no. of ruby and minimum no.
2000 – x
of emerald should be collected as price per kg of ruby is more
30% than that of emerald.

x 30  28 x 2 12
    One should collect 40 rubies as = 40
2000  x 28  20 2000  x 8 0.3
4x = 2000 – x 2.(c) Let the M.P. of 1 kg tea be Re 1. Then,
5x = 2000 C.P. of 20 kg with discount = 20 × 0.9
x = 400 = Rs 18
65.(a) Let C.P. of 15 articles = x Also 1 kg tea is free. So, the ratailer gets tea worth Rs 21 by
Then S.P. of 9 articles = x paying Rs 18 only.
cross multplication method
goods left
C.P. of 15 articles = x = 9 x Profit % =  100
goods sold
21  18
S.P. of 9 articles = x = 15x =  100
18
15 x  9 x = 16.66%
profit%   100
( the retailer earns Rs 3 on each Rs 18)
9x
3.(c) Let the C.P. of a bicycle be Rs 100.
6x 200 2 Now, since profit = 140%
 100  %  66 %
9x 3 3  S.P. = Rs 240
66.(a) Let marked price be x Now, 7 bicycles are being sold instead of 1 bicycle, but the sale
S.P. = x×0.9×1.08 = 680.40 price of new bicycle = Rs 120
 Total sale price of new sale of bicycles = 7 × 120 = Rs 840
680.40 and the cost price = 7 × 100 = Rs 700
x = 700
0.9  1.08  New profit = 840 – 700 = Rs 140
67.(b) S.P. = 1500×.8×.9 + 20 = 1100  The initial profit is same as the new so there is no increase
S.P. = 1100×1.1 = 1210 in percentage.
68.(a) Let total cost price be 100
S.P. = 120 12  1
4.(c) S.P. = of C.P.  profit  9.09%  
money received by half stock = 60 11  11 
1 12
money received by of stock
4  48 = of C.P..
11
= 30×.85 = 25.5
money received by remaining stock = 30×.70 = 21  C.P. = 44
Total money received = 60 + 25.5 + 21 = 106.5 Now, by alligation
profit% = 6.5%
48 R
69.(c) Let list price of the article be x
S.P. for A = x – 100
commission for A = (x – 100)×0.1 44
S.P. for B = x – 200
commission for B = (x – 200)×0.2 12 3
commission for A & B equal. 4 : 1
Hence,
(x – 100)0.1 = (x – 200)0.2 R = 28
x – 100 = 2x – 400 Thus, the price of speed brand is Rs 28/l
x = 300 25 120  R
70.(a) equivalent discount = 100 – 100×.8 ×.9375 5.(c) Profit% = 
= 25% 100 880
 R = 100
P%  D %
% markup   100
100
100  D%
 , Net profit% =  100  10%
20  25 45 100
1000
  100 
100  25 75
= 15×4 = 60%
Explanatory Answer Level - IV
4
1.(b) Value of 1 kg of ruby = crores = 13.33 crores
0.3

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Advanced Edge Material 16
Thus, to make dry grapes similar to the fresh grapes, Nasru
6.(c) A B C requires 55 kg water with 20 kg of dry grapes.
Investment 3x 4x 5x 55
So, the profit (%) =  100  275%
Rate of return 6y% 5y% 4y% 20
Return 18x y 20x y 20 x y 9.(c) CP SP MP
50 0 576 900
100 100 100
 r  
2

58xy Again SP = MP 1    ( r rate of discount in %)


Total = (18 + 20 + 20) =
100  100  

2xy  r 
2

B’s earning – A’s earning =


100
= 250 576 = 9001  
 100 
58xy
Total earning = = 250 × 29 = 7250 24 r
100   1
30 100
7.(b) Let the C.P. be 100 and percentage markup be R% then
 r = 20%
M.P. = 100 + R
R%  r 
2

100 (100 + R) (also expected SP) MP 1   
Again, new SP =
 100  
100  R
but actual SP =
2 2
 20 
= 9001  
 100  R   100 
  = 1296
  2   200  ( 66.66%)
R 3  100 SP  CP
New, profit percentage = 100
R = 300 CP
Therefore, CP MP (Initially)
100 40 0 1296  500
= 100
400 500
Finally SP =  200 = 159.2%
2 10.(a) Note: First of all the price of milk does not matter. You can
200 assume any convenient price. Besides instead of 10l of milk
Discount =  100  50% you can consider 100l of milk to avoid calculations in decimal.
400 Now,
Alternatively :- Since water is 16.66% in the mixture of milk, therefore, with
MP   100l pure milk 20l water is added. Again note that in replace-
ment method the quantity of mixture does not increase except
M to the variation in ratio of contents.
SP
2 Again by replacement formula,

M /2 80 100  k 
 Discount (%)  100  50%  1  
M 120 120  120 
K = 24l
8.(b) fresh Grapes Thus, he replaces 24l of mixture with water.
Water Pulp (Note the required ratio of milk is to water is 2 : 1. It means in
80% 20% 3l of new mixture these will be 2l of milk)
4 : 1 Thus, if the price of new mixture be Re 1, then the price of
replaced mixture be Rs 2.
 Total S.P. = 120 × 1 + 24 ×2 = 168
Dry Grapes and C.P. = 100 ×1 = 100
Water Pulp
25% 75%  168  100 
1 : 3  profit% =   100  = 68%
5 kg 15 kg out of 20 kg dry grapes  100 
80% 11.(b) Candle Bulb
(+55 kg) 20%
4 1 Required proportion of C.P. a c
60 kg water and pulp S.P. b d
15 kg and c = 2a (given)
 profit = 10 (b – a) = 3d

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Advanced Edge Material 17
and loss = 10 (c – d) = 4b
3
3d Now S.P. of B = C.P. of C = x
profit(%) =  100 2
10a Again,
C sells it to D at 25% profit
4b
and Loss (%) =  100 3 25  3 
10c x  x
 S.P. of C =
Again, 2 100  2 
3d 4b 15
 100 =  100 = x
10a 10c 8
3d 4b 3d 4b 15
    ( c = 2a) Now S.P. of C = C.P. of D = x
a c a 2a 8
b 3 15 7
   x  x x
d 2 8 8
12.(a) Let the C.P. of the TV and DVD player be t and d respec- xof x
tively. or, C.P. of D = C.P. of A + 87.5% of C.P. of A
Then,  D’s C.P. is more than A’s C.P. by 87.5%
Ist case :
15 25 14.(b) Let the cost of the cost of the commodity be Rs 1/gm
t d  C.P. of 1000 gram = Rs 1000
100 100 If shopkeeper sells at his C.P., then by selling 1000gm, the
shopkeeper will realise only Rs 900, since the customer will
5 pay only for what he sees.
 t = d
3
2
IInd case :  the shopkeeper is selling at 22 % above C.P.,.,
9
18t 8d 18  5  8d 22d
   d   2 
100 100 100  3  100 100 S.P. of 900 gm = Rs  900  22 % of 900 
Now,  9 
22  200 
d  2640 = Rs  900   900 
100  900 
 d = 12000
= Rs 1100
13.(b) Let C.P. of A be Rs x 1100  1000
 A sells it to B at 37.5% profit  Profit (%) =  100
1000
37.5 = 10%
 S.P. of A = x x 15.(b) In this case there is always a loss.
100
11  common gain or loss 
x Now, loss% =  %
=
8  10 
2
11  10 
Now S.P. of A = C.P. of B = x =    1%
8  10 
Again, Now,
1 For amount of loss :
B sells it to C at 9 % profit Total S.P. = Rs 400 (Rs 200×2)
11 Again, Total S.P. = 99% of C.P.( there is a loss of 1%)
11 100 11 99
 S.P. of B = x  x 400 =  CP
8 11 100 8 100
 CP = Rs 404.04
11  12  3  Loss = Rs (404.04 – 400)
  x  x
8  11  2 = Rs 4.04
Alternatively :

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Advanced Edge Material 18
total S.P.
 20 
 x  0.75  0.4  0.8  600  12
Overall loss = 2
 100  
  1  
 loss%      x  0.75  0.4  300
 20 
400 400  x  0.75  0.6  0.4  600  
= 2
 = 4.04  12 
 100  99
  1 = 52800
 10 
 240x + 180x – 90x = 52800
16.(c) Let label price be Rs 100
Then, label price of 24 articles = 24 × 100 = Rs 2400 52800
C.P. of 20 articles (plus 4 free articles) = 20 × 90 = Rs 1800  x =  160
330
(i.e. C.P. of 24 articles)
20
 2400  1800  20.(b) Total profit = 120  0.8  600   120  300
 Discount% =   100  12
 2400 
= 25%  75 
160   120  = 60,000
25  25 50  100 
 Mark up % =  100   100  Increase in profit = 60000 – 52800
100  25 75
= 7200
200 2 1 100 1
  66 %  100   33 %
3 3 21.(c) a. False
1 2 3 3
17.(b) Let there be ‘x’ oranges of each type initially. Then,
x 1 100
b.  100   25%  True
C.P. of 1 orange of type 1 =
5 1 3 4

x 2 200
c. 100   40%  True
C.P. of 1 orange of type 2 =
4 23 5

x x 9x 1 100
  d.  100   16.66% False
 Total C.P. of 2x oranges =
5 4 20 1 5 6

2 4x 1 100
2x   e.  100   20%  True
S.P. of 2x oranges =
9 9 1 4 5
Hence, option (c) is our answer
 A.T.Q.
22.(b) Let CP of the article be Rs. 100.
9x 4x MP = Rs. (100+p)
 3 After discount,
20 9
81x – 80x  p
=3 100  
 4 p
180 100  p  100 
x = 540 100 4
 Total no. of oranges initially = 2x = 2 × 540 = 1080
p
1 100 
100  p 4
18.(a) Discount = 100 = 5% 
p
1  19 100 100 
 For 10% discount he should have given 2 kites free on 4
purchase of 18 kites
Similarly, 200  p 200

On purchase of 27 kites he must give 3 kites free to give a By componendo and dividendo p p
discount of 10%. 2
200 + p = 400  p = 200
19.(c) Let no. of mango trees be x. Then,
p
when marked up by % i.e., 100%
2
MP = 200
p 1
After a discount of % i.e., 33 %
6 3

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Advanced Edge Material 19
2
SP  200   133
1 0.96h  0.72h 1
3 3  Profit %   100  33 %
0.72h 3
1 1 27.(b) The 5% discount neutralises benefit of the underweighing. Hence
 Profit  33  33 %
3 3 he makes 20% on the deal i.e., 3
23.(d) Hawker bought 120 kg in place of 100 kg and then he sells only
80 kg in place of 100 kg  1.20 x 
So in the whole transaction, he gains 40 kg worth of mangoes [Alternately if CP = x SP     0.95  18
 0.95 
He sells 80 kg mangoes to gain 40 kg.
 x = 15, profit 3]
40
 he will sell 1 kg of mangoes to gain kg, so his profit 28.(c) Let the marked price of the T.V. set be x
80
percent = 50% 0.8x - 75% of 3500 = 8975
If he sells 100 kg worth of mangoes he will gain
0.8x - 2625 = 8975
40
 100  50 kg 0.8x = 11600  x = 14500
80
Let the C.P. of the T.V. set be y
ab
24.(c) Applying the concept of a+b + 1.25y = x = 14500
100
14500
12  10 y  11600
1.25
Percentage profit   12 - 10 -  0.8%
100
 Loss = 11600 - 8975 = 2625
Gautam has gained 84000 × 0.8% = 672
2625
25.(b) Mangoes Oranges  Loss percentage   100  22.6%
CP a b 11600
SP c d 29.(d) Cost price of printing 900 magazines
Given b = 2a
120  900 60
6d  1000    900  2620
Profit = 20 (c-a) = 6d, profit%   100 100 100
20a
Amount recovered from sales = 784 × 2.75 = 2156
8c Total amount earned for a 10% profit = 2620 × 1.1 = 2882
& loss = 20 (b-d) = 8c, loss %   100
20b Amount raised from advertisements= 2882 - 2156 = 726
6d 8c 30.(b) Just a sitter but a logical problem
100  100 CP of 5 bikes = 67500 + 232500 = 300000
20a 20b
Now, since we require 17.5% profit,
6d 8c 8c 4c 117.5
i.e.   
a b 2a a so SP  300000   352500
100
d 4 2 A B C
  
c 6 3 31.(d) SP 8 : 9 : 5
1 1 1 1 1 1
If SP of an orange = 2x
Then SP of mango = 3x 7 7 8 8 8 9 4 4 5
SP of 30 oranges = 60x
1
60 x Since 14.28% 
 No of mangoes bought   20 7
3x So, the ratio of profit percentage of
26.(b) Let ‘l’ and ‘h’ be the cost prices of lower quality and higher
quality beans. A B C
As these are mixed in the ratio of 5 : 2 and sold at 20% profit,
8 : 7 : 4
5l  2 h
the selling price   
 1.2  h (0.96)   
7
1 1 1
5l + 2h = 7h(0.8)
5.6h - 2h = 5l 7 8 4
3.6 Thus the ratio of CP of A:B:C
l h  0.72h 7:8:4
5
The cost price of lower quality is 0.72h where as the selling 8  9  5 7  8  4  100
Therefore % profit 
price of the mixture is 0.96h. 7  8  4

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Advanced Edge Material 20
3 37.(b) Let the MP = 1 per kg then
  100  15.78%
19 We i g ht MP Rate
10 0 100 1
32.(a) Amount paid in Ist service = 100 (suppose)
Amount paid in IInd service = 90 80 80
96
Amount paid in IIIrd service = 81 SP 96
Amount paid in IVth service = 72.9
Amount paid in Vth service = 60 80 16
Effective discount  1  
Total amount paid 403.9 96 96
Discount = 500 - 403.9 = 96.1
96.1 16
Discount %   100  19.42% % discount   100  16.66%
500 96
33.(b) CP : SP Direction for question (38 - 39) : Answer the questions
3 : 4 based on the following information.
Profit on 3 apples = 1 (consider CP = 1) A watch dealer incurs and expense of Rs 150 for producing
every watch. He also incurs an additional expenditure of Rs
Profit = 33.33%
30000 which is independent of the number of watches pro-
and discount = 11.11%
duced. If he is able to sell a watch during the season, he sells it
Since CP SP MP for Rs 250. If he fails to do so, he has to sell each watch for Rs
3 4 4.5 100.
(1) (0.5) 38.(b) Cost of 1500 watches = (1500 × 150 + 30000)
= 225000 + 30000 = 255000
Profit is double that of discount
S.P. of 1500 watches = (1200 × 250 + 300 × 100)
So, the percentage point diffrence = 33.33% - 11.11%
= 300000+30000 = 330000
= 22.22% point  Profit earned = 330000 – 255000 = 75000
34.(b) Let the CP and SP of 1 kg = 1, then 39.(b) Cost of 1500 watches = 255000
Let ‘x’ be the no. of watches sold during the season. Then, no.
He spends 2000 and purchase 2200 g
of watches not sold during the season = (1500 – x)
and he charges 2000 and sells 1800 g  S.P. of 1500 watches = 250 × x + 100 (1500 – x)
= 150x + 150000
goods left At breakeven point, C.P. = S.P.
profit (%) =  100 150x + 150000 = 255000
goods sold
105000
400 2 x = x = 700
 100  22 % 150
1800 9
40.(b) Let the C.P. of 1 kg sugar be Rs 100. Then,
100
Case II: C.P. of 900 g of sugar =  900 = Rs 90
1000
35.(a) Total cost = 50,000
Total sale price (or revenue) = 2000 × 9 + 6000 × 10 = 78,000 100  90
 % profit =  100 = 11.11%
28000 90
profit (%)   100  56%
50000 Case III : If he adds 10% impurity, then his C.P. for 1 kg =
36.(b) Candle Bulb
100
CP a c  1000 = Rs 90.90
SP b d 1100
and c = 2a
Profit = 10 (b - a) = 3d 100  90.90
 % profit =  100 = 10.01%
and Loss = 10 (c-d) = 4b 90.90
3d Case IV : If he reduces weight by 5%, then C.P. for 950 g
Profit (%)   100
10a 100
=  950 = Rs 95
4d 1000
and Loss (%)   100
10c
5  100
3d 4b S.P. = 100  = Rs 105
Again  100   100 100
10a 10c
105  95
3d 4b 3d 4b  % profit =  100 = 10.52%
   (  c = 2a) 95
a c a 2a
Hence, method II maximises his profit.
b 3 41.(a) Let C.P. be Rs x. Then,

d 2 S.P. = Rs. 1.2x [ he earns a profit of 20%]

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Advanced Edge Material 21
He incurs loss by selling 16 articles at the cost of 12 articles
12000  20
16  12 Discount = 12000  = 2400
Loss =  100 = 25% 100
16  S.P. after discount = 9600
His S.P. = S.P. × 0.75
Now, 9600  8000 1600
Profit % =  100   100 = 20%
S.P. × 0.75 = 1.2x 8000 8000
 S.P. = 1.6x
47.(b) In this case there is always a loss.
This S.P. is arrived after giving a discount of 20% on M.P.
2
1 .6 x 10
Hence, M.P. = 2x Loss% = = 1%
0 .8 100
 Article has been marked 100% above C.P. 48.(c) Let the weight of the diamond be 10x. Then,
42.(a) Let cost of component A and B be Rs 30 and Rs 50 respec- Price of diamond = R × (10x)2 (where R is a constant)
tively. Then, cost of production = Rs (30 + 50 + 20) where Rs Weight of each piece = x, 2x, 3x, and 4x
20 contributes to the other expenses, assuming total produc- Their price = Rx2 + R4x2 + R9x2 + R16x2
tion cost Rs 100.
= R × 30x2
  Profit is 20% A.T.Q.
S.P. = Rs 120
R × 100x2 – R × 30x2 = 70,000
New C.P. of component A = 30 × 1.3 = Rs 39
New C.P. of component B = 50 × 1.22 = Rs 61 R × x2 = 1000
New production cost = Rs (39 + 61 + 20) = Rs 120  Original price of diamond = R × 100 × x2
New S.P. = 120 × 1.1 = Rs 132 = 1000 × 100
= 100000
132  120
Profit % =  100 = 10% 49.(c) Checking through option
120 (a.) single discount for 20% + 15%
43.(b) New C.P. of component A = 30 × 1.2 = Rs 36 100 80 68
New C.P. of component B = 50 × 0.88 = Rs 44 ×.80 85
New production cost = Rs (36 + 44 + 20) = Rs 100
S.P. is not altered hence S.P. = Rs 120 32% discount
120  100 (b.) continuous discount of 10% and 25%
Profit % =  100 = 20% 100 90 67.5
100 .90 .75

32.5% discount
PD (c) continuous discount of 5% and 30%
44.(a) % mark up =  100
100  D 100 95 66.5
.95 .70
14.28  11.11
=  100
100  11.11 33.5% discount
(d) buy 2 get 1 free
25.39 1
=  100 equivalent discount  100 = 33.33% discount
88.89 3
= 28.563% option ‘c’ gives us more discount. Hence this is more profit-
45.(d) Total C.P. = 100 × 3 + 80 × 4 + 60 × 5 able for customer.
= 300 + 320 + 300 50.(c) Total money invested by him
= Rs 920 = 15×9 + 8×10
= 135 + 80 = 215
50
S.P. at a profit of 50% = 920  920  Total banana left = 9×12 – 20 + 8×12 – 30
100 = 108 – 20 + 96 – 30
= 920 + 460 154
= Rs 1380 = 154  dozen
12
1380 51.(b) No. of lemon purchased for 24
S.P. per kg = = Rs 115 = 24×18 = 432
12
46.(a) Let price of 100 cm of cloth be Rs 100. Then, 432
No. of lemon sold in 24 at 20% profit   360
100 100 = 12000 = S.P. 1 .2

432
No. of lemon sold in 24 at 10% loss   480
.9
120 80 = 8000 = C.P. Difference in two condition = 120
52.(a) Let price of article in Delhi be x

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Advanced Edge Material 22
Price at Patna = 0.9x new C.P. = x – 20
Total cost = 0.9x + 300 new S.P. = 1.2x – 20
profit = 480 = x – (0.9x + 300)
1.2 x  20x  20 100
480 = x – .9x – 300 profit% = 30% 
x = 7800 x  20
Price at Patna = 7800×.9 = 7020
.2 x  100
53.(c) Total C.P. = 12×40 = 480 30 
cost of making cream = 20 x  20
money received by cream = 8×60 = 480 3x – 60 = 2x
money received by tond milk = 36×6 = 216 x = 60
Total money received = 480 + 216 = 696 58.(a) Let three different parts be x, y and z.
profit =696 – 500 = 196 x + y + z = 450 .................... (i)
Ca se-I
196 first and second part
profit%  100  49.1666 = 39.2%
500
x 9
54.(b) Let C.P. of horse and buffalo be x and y respectively.
Ca se-I 66
profit % = 10 7

Total S.P. = 4400


y
10
4400
Total C.P.   4000
1.1 66
Case-II 10 
x 7 4
New S.P. = 4000×.9 = 3600 
y 66
C.P. of buffalo = 3600 – 3150 = 450 9 3
7
C.P. of horse = 3550
difference between C.P. = 3100 x:y=4:3
55.(a) Let C.P. of horse and vehicle be x and y respectively. Case-II
using alligation first two part and last part

x 20% x+y
66
7

155
6
% 12

y z
30% 10

155 x y 2 7
30   
x 6  25  5 z 4 2

y 155  20 35 7 7
6 x:y:z=4:3:2
ratio of x & y = 5 : 7 4
sum of C.P. (x + y) = 1800 first part 
 450 = 200
9
12 unit = 1800
1 unit = 150 59.(a) Let old M.P. = 100
difference between C.P. = 2 units C.P. = 100×.75 = 75
= 300 5 375
new S.P. = 75×1.25  75 
P%  D % 4 4
56.(a) percentage markup   100
100  D%
375 1 375 5
new marked price   
P5 4 0.8 16
15  100
100  5
1875 3
P + 5 = 14.25   117
16 16
P = 9.25%
Shopkeeper’s overhead expenditure is 6500 and profit is New M.P.
6% required percent   100
old M.P.
Let C.P. = x
difference between net profit and actual profit = 9.25 – 6.00 3
= 3.25% 117 3
 16  100  117 %
This profit difference is due to overhead expence of 6500. 100 16
Hence 3.25% of x = 6500
x = 200000
60.(a) C.P. P/2 S.P.
57.(a) Case-I
x 15% 1.15x
Let C.P. of article be x
Cas e-2
S.P. of the article = 1.2x
0.9x 20% 1.15x – 28
Case-II

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Advanced Edge Material 23
1.15x  28  0.9 x
20%   100
0.9 x
.18x = .25x – 28
.07x = 28
x = 400

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